Subject: File No. S7-42-10
From: Angie Appenheimer

February 14, 2012

Dear SEC Commissioners,

Please do not give in to industry pressures on Section 1504 of the Dodd-Frank Act (the Cardin-Lugar Amendment) - and make sure that ALL companies are covered, every country and every project gets reported, and loopholes that would allow large sums of money to go unreported are closed.

My Comment:

A country's resources and the ability that they give to empower the local people and the country as a whole should remain in the country and not at the discretionary power of corporate industry to fully control leaving the rich richer and poor poorer. Corporations have the responsibility to uphold civil justice and not to procure benefit at the expense of human lives. In Section 1505, please follow the language of the law, maintain America's leadership on transparency, and other countries will follow. Exemptions to Section 1504 will make the law ineffective. Please continue to be leaders that value the worth of people and self sufficiency of nations. The poorest of the poor need a strong voice - who will give it?